SH. HARWANT SINGH GREWAL,LUDHIANA vs. ITO, WARD-7(4), LUDHIANA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 594/Chd/2022 "नधा"रण वष" / Assessment Year: 2013-14 Shri Harwant Singh Grewal, The Ito, B-Xxxiv, # 8913, Durga Puri, Vs Ward 7(4), Haibowal Kalan, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Adcpg7982Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr.Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 23.06.2025 Physical Hearing O R D E R

section 234A & 234B of the Income Tax Act, 1961. Penalty proceeding for giving wrong particulates of income has been initiated separately. (Durga Dhingra) lncome Tax Officer Ward-7(4), Ludhiana. A.Y.2013-14 4 4. On appeal, ld. First Appellate Authority has further enhanced the computation of Long Term Capital Gain

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

234A, 234B, 234C and 234D as per the provisions of IT. Act, 1961. Penalty proceedings u/s 271F for non-filing of ITR in respect to the notice u/s 148 of the IT. Act 1961, penalty proceedings u/s 271 (1)(b) for noncompliance of notices u/s 142(1) and penalty proceedings u/s 271(1)(c) for concealing the income

SMT. DEEPINDER KAUR JOHAL,PATIALA vs. ITO, WARD-4, PATIALA

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

234A, 234B, 234C and 234D nor the appellant can have any grievance in this regard. Accordingly, ground of appeal no. 3 is dismissed 14. The ld. CIT(A) by impugned order has sustained the order of ld. AO dated27.12.2018. ITA 532/CHD/2023 A.Y. 2012-13 8 15. The assessee before this Tribunal has raised following grounds of appeal in Form

SH. SURESH CHAUDHRY,LUDHIANA vs. ITO, W-1(3), LUDHIANA

In the result, all the appeals of the assessees are dismissed

234A, 234B, 234C and 234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case

SH. AMIT CHAUDHRY,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, all the appeals of the assessees are dismissed

234A, 234B, 234C and 234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case

SH. ASHISH CHAUDHRY,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, all the appeals of the assessees are dismissed

234A, 234B, 234C and 234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case

DCIT, LUDHIANA vs. SH. INDERJIT SINGH BRAR, MOHALI

capital gain & other sources". It is stated that the assessee is maintaining personal books of accounts which has been produced. 2.1 During the course of search of the residence premises of the assessee at Mohali, certain documents in the form of annexure ISB-8, 11 & 21 were found during the course of search. The notings on these documents are discussed

DCIT, LUDHIANA vs. SH. INDERJIT SINGH BRAR, MOHALI

capital gain & other sources". It is stated that the assessee is maintaining personal books of accounts which has been produced. 2.1 During the course of search of the residence premises of the assessee at Mohali, certain documents in the form of annexure ISB-8, 11 & 21 were found during the course of search. The notings on these documents are discussed

SH. INDERJIT SINGH BRAR,BATHINDA vs. DCIT, LUDHIANA

capital gain & other sources". It is stated that the assessee is maintaining personal books of accounts which has been produced. 2.1 During the course of search of the residence premises of the assessee at Mohali, certain documents in the form of annexure ISB-8, 11 & 21 were found during the course of search. The notings on these documents are discussed

AMRIK SINGH BHULLAR,SANGRUR vs. ITO, WARD, SANGRUR

In the result, the appeal of the assessee is allowed for

section 154(8) but the order was passed on 09-11-2018 i.e. after expiry of 6 months.” 2. By the remaining grounds, the assessee assails the issue on merits. 3. At the time of hearing, an adjournment application was moved on behalf of the assessee. None was present in support thereof. However, considering the record, the ld. Sr.DR addressing